CBSE Class 12 Office Procedures & Practices Question Paper 2023 with Answer Key (February 21, Set 4 - 348)

CBSE CLASS XII Questions

• 1.

  Draw the structure of 'X' in the following reaction:
  

  

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• 2.

  The books of Mehul and Barkha showed that their capital employed on 31st March, 2025 was Rs 6,00,000. If the normal profits are Rs 60,000 and super profits are Rs 20,000, then the normal rate of return is:

  • 6%
  • 15%
  • 30%
  • 10%
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• 3.

  Anuj, Divij and Shilpa were partners in a firm sharing profits and losses in the ratio of 2:1:2. Their Balance Sheet as at 31st March, 2023 was as follows:

  Balance Sheet of Anuj, Divij and Shilpa as at 31st March, 2023

  Liabilities	Amount (Rs)	Assets	Amount (Rs)
  Capitals:		Land & Building	8,00,000
  Anuj 3,00,000		Furniture	2,40,000
  Divij 4,00,000		Stock	1,20,000
  Shilpa 5,00,000	12,00,000	Debtors	1,70,000
  Bills Payable	60,000	Cash	50,000
  Creditors	1,20,000
  	13,80,000		13,80,000

  Anuj retired on the above date on the following terms:

  (i) Anuj's share of goodwill was valued at Rs 90,000 and the same was to be treated without opening goodwill account.

  (ii) Revaluation of assets and reassessment of liabilities resulted in a gain of Rs 25,000.

  (iii) Amount due to Anuj was transferred to his loan account, to be paid in two equal yearly instalments plus interest @ 12% p.a. on the unpaid balance starting from 31st March, 2024.

  Prepare Partners' Capital Accounts and Anuj's Loan Account till it is fully discharged.

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• 4.

  ‘Taylor called for complete mental revolution on the part of both management and workers. It means that management and workers should transform their thinking.’

  The principle of Scientific Management being referred to, in the above statement is :

  • Science, not Rule of Thumb
  • Harmony, not Discord
  • Cooperation, not Individualism
  • Development of each and every person to his or her Greatest Efficiency and Prosperity
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• 5.

  From the given data of \(E^{\circ}\) values, answer the following questions :
  (I) Why \(E^{\circ}_{M^{2+}/M}\) show irregular trend in the above values ?
  (II) Why is \(E^{\circ}_{Cu^{2+}/Cu}\) value exceptionally positive ?
  (III) Why \(E^{\circ}_{Mn^{2+}/Mn}\) value is highly negative ?
  

  

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• 6.

  John, Honey and Racob were partners in a firm sharing profits and losses equally. On 31st July, 2025 John died. His share in the profits of the firm from the date of last balance sheet till the date of his death will be:

  • Debited to Profit and Loss Account
    
  • Credited to Profit and Loss Account
    
  • Debited to Profit and Loss Suspense Account
    
  • Credited to Profit and Loss Suspense Account
    
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